Dodd-Frank Blog
Early Revenue Recognition Adopters Provide Some Guidance on MD&A Disclosures
Public Companies and Securities I recently wrote a blog on considerations for MD&A disclosures on adoption of the new revenue recognition standard. After learning a few Form 10-Qs had been filed by early adopters, I took a look to see if they lined up with my thinking. All of the filings taken together supported my ideas in one way […] Read more →
The First MD&A Following Adoption of the New Revenue Recognition Standard
Public Companies and Securities The SEC has made clear its expectations regarding MD&A disclosure for periods prior to the adoption of the new revenue recognition standard. What has received less attention... Read more →
CFTC Revises Record Keeping Requirements
Derivatives The CFTC has issued final amendments to Regulation 1.31 which sets forth the form and manner in which all regulatory records must be kept by records entities. “Records... Read more →
CFTC Revises Whistleblower Rule to Enhance Anti-Retaliation Protection
Derivatives, Employment, Executive Compensation The CFTC has adopted final amendments to its whistleblower rules that will, among other things, strengthen the CFTC’s anti-retaliation protections for whistleblowers and enhance... Read more →
Shareholder Dismisses Case with Prejudice that Sought to Block Amendment to Intel Stock Plan
Employment, Executive Compensation, Litigation, Public Companies and Securities As we noted here, a shareholder of Intel sought a preliminary and permanent injunction and any other appropriate relief with respect to a stockholder vote to approve the amendment... Read more →
FASB Clarifies Accounting for Modifications of Equity Awards
Public Companies and Securities The Financial Accounting Standards Board has issued an Accounting Standards Update (ASU 2017-09; Topic 718) to clarify the accounting for modifications to outstanding share-based... Read more →
SEC Commissioner Wonders if SAFEs are Safe for Crowdfunding
Public Companies and Securities In remarks at the Annual SEC/NASAA Conference, SEC Commissioner Michael S. Piwowar focused on the suitability and adequacy of disclosure of a security known as a... Read more →
SEC Accountant Speaks to Revenue Recognition
Public Companies and Securities Sylvia E. Alicea, Professional Accounting Fellow, Office of the Chief Accountant, gave her views on implementation of the new revenue recognition standard at a conference... Read more →
SEC ALJ Lifts Reg A+ Suspension of Issuer
Litigation, Public Companies and Securities As we noted here, the SEC temporarily suspended the Tier 2 Regulation A+ offering of Med-X, Inc. The SEC stated it temporarily suspended the offering because Med-X has not filed... Read more →